John R. Sordean v. United States

967 F.2d 591 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John R. SORDEAN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 91-15278. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 10, 1992. Decided June 17, 1992. Before GOODWIN, SCHROEDER and BEEZER, Circuit Judges. 1 MEMORANDUM * 2 Taxpayer Sordean sued for a refund of a $709.12 penalty assessment in 1988. In 1990, the government mailed Sordean a refund check for $960.04, which represented his refund plus interest, less $52.72 the government claimed to be due from an earlier year. Sordean continued to press his claim for the $52.72. On October 18, 1990, the district court granted the government's motion for summary judgment. The order was filed on October 25, 1990. On October 24, 1990, Sordean filed a Bill of Costs. On October 31, 1990, the clerk of the district court declined to tax costs to Sordean as a prevailing party because summary judgment had been entered in…